ORDER OF THE MAIN STATE TAX AUTHORITIES OF THE REPUBLIC OF MOLDOVA

of December 14, 2016 No. 1387

About the organization of administration of large taxpayers

For the purpose of increase in management efficiency of large taxpayers, reduction of tax gap and improvement of collection of receipts in the national public budget and according to Art. 133 of the h. (2) the item 35) the Tax code 1163-XIII of April 24, 1997 PRIKAZYVAYU:

1. Approve and implement Criteria for determination of the status of the large taxpayer according to appendix to this order.

2. The criteria for determination of the status of the large taxpayer provided in appendix can be updated by the order of the director of GNS annually, as required.

4. The large taxpayers selected according to the criteria stated in annex are in administration of General management of administration of large taxpayers of the State Tax Administration (further – GUAKN).

5. The list of large taxpayers affirms the order of the director of GNS.

6. The list of economic agents - large taxpayers is published in Monitorul Oficial al Republicii Moldova and on the website of the State Tax Administration.

7. The list of physical persons - large taxpayers is not published, according to provisions of the Marine life protection act of personal data No. 133 of July 8, 2011. Physical persons - large taxpayers will be notified on receipt of this status personally or by mail.

8. Transfer of personal records of the large taxpayers included or excluded from lists of large taxpayers is performed according to the Instruction about the taxpayer registration approved by the Order GNS No. 299 of May 2, 2012.

9. The director of GNS has the right, in case of need, to make the decision on exception of the list of large taxpayers before fixed term and replacement with their other taxpayers who correspond to the criteria stated in annex to this order.

10. The economic agents and physical persons registered with the status of the large taxpayer according to Item 9, will be served by GUAKN from the date of entry into force of the relevant order of the director of GNS published in Monitorul Oficial al Republicii Moldova.

11. Lists of large taxpayers do not change within 2 years, except as specified, provided in Item 9.

12. The taxpayers registered as a result of separation of the large taxpayer, in case of need, will be served further by GUAKN.

13. The taxpayers registered as a result of merge of the large taxpayer to other taxpayer will be served by GUAKN.

14. The tax audits initiated before approval of amendments to lists of large taxpayers will be finished by tax authorities which initiated these checks, with the subsequent transfer of materials to the relevant territorial tax authorities or GUAKN.

15. To management of documentation and archiving of GNS to bring this order to the attention of territorial tax authorities and structural divisions of GNS, and GUAKN - to data of the interested taxpayers.

16. To cancel the order GNS No. 267 of April 14, 2011 about the organization of administration of large taxpayers.

17. This order becomes effective after publication in Monitorul Oficial al Republicii Moldova.

Appendix

to the Order of the State Tax Administration of the Republic of Moldova of December 14, 2016 No. 1387

Criteria for determination of the status of the large taxpayer

I. Join in the list of large taxpayers:

the legal entities and physical persons performing business activity according to the Law No. 845-XII of January 3, 1992 on the companies and entrepreneurship at least three years meeting consistently following conditions:

1) the sales volume reflected in tax reports for the accounting period preceding the period in which updates of lists of large taxpayers are carried out and/or the sales volume reflected in tax reports in 11 months of the current year (80% of taxpayers will be selected in connection therewith by criterion by the principle of decrease);

2) amount of the tax liabilities declared and paid by the taxpayer in the year preceding the period in which updates of lists of large taxpayers are carried out and/or in 11 months of the current year (20% of taxpayers will be selected in connection therewith by criterion by the principle of decrease).

II. The following economic agents will not be selected as large taxpayers:

3) public institutions;

4) educational institutions both state, and private;

5) taxpayers who within the last 2 years did not fulfill the requirements established by the tax legislation excluded on the basis of the official report approved by the director of GNS according to the offer of GUAKN;

6) taxpayers at whom the amount of the tax liabilities and set of the assets (material, non-material and financial) which are in their property or number of personnel of which does not justify the status of large taxpayers.

III. Newly created economic agents who at the time of the basis shall within 3 next years according to the Law No. 81-XV of March 18, 2004 on investments in business activity, bring investments which amount in lei shall be to equivalent five million euros can be registered as large taxpayers. Taxpayers shall submit the written application in any form to GGNI within the first year from the moment of registration in the State registration chamber.

IV. The list of physical persons of large taxpayers joins physical persons which correspond to at least two of the following criteria:

a) are tax residents of the Republic of Moldova;

b) income gained for the last three tax periods, preceding the accounting period, exceeds in total the amount 3 million lei;

c) aggregate value of the had assets during the last tax year exceeds the amount of 50 million lei.

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